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《企业财务通则》《企业会计准则》和各行业会计制度,对企业“投资收益”的核算,作了新的规定。即企业支付投资单位的利润、股利要通过“利润分配”科目核算,不能少计利润总额;而收到利润、股利的投资企业,要作为“投资收益”处理,并纳入利润总额。换句话说,投资企业和接受投资企业双方的利润总额中都包括了同一个一定数额的利润、股利。这样,利润总额就有一部分是重复计算的。至于投资收益中的债券税息,不存在重复计算问题,因为付出企业是作为“财务费用”列支的。值得一提的,我为寻找上述重复计算问题的答案,看了一下中国财政经济出版社出版,由财政部会计事务管理司编写的《企业会计准则讲解》一书,遗憾的是,不但没
The “Enterprise Accounting Standards”, “Enterprise Accounting Standards” and various industry accounting systems have made new regulations for the accounting of “investment revenues” for enterprises. That is to say, the profits and dividends paid by an enterprise to the investment unit must be accounted for by the “profit distribution” subject, and total profit cannot be deducted. The investment company that receives profits and dividends should be treated as “investment income” and be included in the total profit. In other words, the total profit of both the investment company and the receiving investment company includes the same certain amount of profits and dividends. In this way, part of the total profit is calculated repeatedly. As for the taxation of bonds in investment income, there is no double-counting problem, because paying companies are paid out as “finance expenses”. It is worth mentioning that, in order to find the answer to the above-mentioned double-counting problem, I looked at the book “Accounting Standards for Business Enterprises” published by China Finance and Economics Publishing House and compiled by the Department of Accounting Affairs Management of the Ministry of Finance. Unfortunately, not only did it fail